E89225 E8 Ruling Active

The tariff classification of a short block for an automotive engine from Germany.

Issued November 8, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8409.91.5080

Headings: 8409

Product description

You submitted a diagram with your request. The article in question is a short block for an automotive engine. The short block consists of components of an unfinished spark-ignition internal combustion piston engine that you indicate are imported assembled together and include a crankcase, forged steel crankshaft with pistons attached and an oil pan with internal oil pump. In a telephone conversation you indicated that the short block, in its imported condition, represents approximately 20-25 percent of the finished engine. Therefore, in its imported condition, it does not have the essential character of the finished product and will be classified as a part.

CBP rationale

The applicable subheading for the short block for an automotive engine will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts suitable for use solely or principally with the engines of heading 8407 or 8408: suitable for use solely or principally with spark-ignition internal combustion piston engines: for vehicles of subheading 8701.

Full text

NY E89225 November 8, 1999 CLA-2-84:RR:NC:MM:106 E89225 CATEGORY: Classification TARIFF NO.: 8409.91.5080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a short block for an automotive engine from Germany. Dear Mr. Resetar: In your letter dated October 26, 1999 you requested a tariff classification ruling. You submitted a diagram with your request. The article in question is a short block for an automotive engine. The short block consists of components of an unfinished spark-ignition internal combustion piston engine that you indicate are imported assembled together and include a crankcase, forged steel crankshaft with pistons attached and an oil pan with internal oil pump. In a telephone conversation you indicated that the short block, in its imported condition, represents approximately 20-25 percent of the finished engine. Therefore, in its imported condition, it does not have the essential character of the finished product and will be classified as a part. The applicable subheading for the short block for an automotive engine will be 8409.91.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts suitable for use solely or principally with the engines of heading 8407 or 8408: suitable for use solely or principally with spark-ignition internal combustion piston engines: for vehicles of subheading 8701.20, or heading 8702, 8703 or 8704... other... other. The rate of duty will be 2.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →